Speaking anonymously to newspaper SonntagsBlick, the sales assistant said: "I wasn't sure what I should present to her when she came in on the afternoon of Saturday, July 20, so I showed her some bags from the Jennifer Aniston collection.

"I explained to her the bags came in different sizes and materials, like I always do. She looked at a frame behind me. Far above there was the 35,000 Swiss franc crocodile leather bag.

"I simply told her that it was like the one I held in my hand, only much more expensive, and that I could show her similar bags.

"It is absolutely not true that I declined to show her the bag on racist grounds. I even asked her if she wanted to look at the bag."

The sales assistant continued: "This is not true. This is absurd. I would never say something like that to a customer. Really never. Good manners and politeness are the alpha and the omega in this business.

"I don't know why she is making these accusations. She is so powerful, and I am just a shop girl. I didn't hurt anyone. I don't know why someone as great as her must cannibalise me on TV.

"If it had all taken place as she claimed, why hadn't she complained to my boss the next day at Tina Turner's wedding? She was there also at the Turner wedding as a guest."

Winfrey received a formal apology from Swiss tourism officials after speaking about the incident on US television, while shop owner Trudie Goetz described the assistant's behaviour as a "misunderstanding".